ACURITY: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ACURITY
NACE 43.211, General electrical installation work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€303,974
2024 · -€955,181+€651,207
Equity
-€657,199
2024 · -€353,225-€303,974
Cash
€20,065
2024 · -+€20,065
Balance sheet total
€3.7m
2024 · €3.9m-€218,255
Largest movements
Assets
- Intangible fixed assets -€161,211
down €161,211 (-11.4%), from €1.4m to €1.2m
- Stocks and contracts -€124,431
down €124,431 (-19.3%), from €645,966 to €521,536
of which Stocks: -€120,722
- Deferred charges and accrued income +€68,234
up €68,234 (+775.3%), from €8,801 to €77,035
- Tangible fixed assets -€48,217
down €48,217 (-3.8%), from €1.3m to €1.2m
of which Land and buildings: -€40,867
Equity and liabilities
- Debts after one year +€555,020
up €555,020 (+35.7%), from €1.6m to €2.1m
of which Financial debts: +€555,020
- Short-term financial debts -€362,307
down €362,307 (-37.0%), from €978,252 to €615,946
- Profit (loss) carried forward -€303,974
down €303,974 (-55.3%), from -€549,902 to -€853,875
- Accrued charges and deferred income -€63,633
down €63,633 (-28.8%), from €221,110 to €157,477
- Trade debts -€61,432
down €61,432 (-11.0%), from €556,633 to €495,202
Income statement
- Staff costs -€471,224
down €471,224 (-22.0%), from €2.1m to €1.7m
- Gross operating margin +€118,152
up €118,152 (+7.4%), from €1.6m to €1.7m
- Financial income +€39,009
up €39,009 (+198.0%), from €19,706 to €58,715
- Write-downs -€29,206
down €29,206 (-89.3%), from €32,705 to €3,499
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
-€955,181
Gross operating margin
+€118,152
Staff costs
+€471,224
Depreciation
+€15,568
Write-downs
+€29,206
Other operating charges
-€9,274
Other operating items
+€810
Financial income
+€39,009
Financial charges
-€13,929
Taxes
+€441
Result 2025
-€303,974
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€164,531
Investment
+€6,547
Financing
+€178,049
Cash 2024
€0
From operations (derived)
-€164,531
Net result for the year
-€303,974
Depreciation
+€210,208
Stocks and contracts
+€124,431
Receivables within one year
-€34,632
Deferred charges and accrued income
-€68,234
Trade debts
-€61,432
Tax, wage and social debts
+€44,465
Advances received
-€11,274
Other debts
-€456
Accrued charges and deferred income
-€63,633
Investment (derived)
+€6,547
Investment in fixed assets (net)
+€2,671
Current investments
+€3,876
Financing
+€178,049
Debts after one year
+€555,020
Current portion of long-term debt
-€14,664
Short-term financial debts
-€362,307
Cash 2025
€20,065
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,869,039 | €3,650,784 | -€218,255 | -5.6% |
| Fixed assets | 21/28 | €2,685,144 | €2,472,265 | -€212,879 | -7.9% |
| Intangible fixed assets | 21 | €1,410,265 | €1,249,054 | -€161,211 | -11.4% |
| Tangible fixed assets | 22/27 | €1,271,428 | €1,223,211 | -€48,217 | -3.8% |
| Land and buildings | 22 | €1,252,911 | €1,212,045 | -€40,867 | -3.3% |
| Plant, machinery and equipment | 23 | €173 | - | -€173 | |
| Furniture and vehicles | 24 | €17,903 | €11,166 | -€6,736 | -37.6% |
| Other tangible fixed assets | 26 | €441 | - | -€441 | |
| Financial fixed assets | 28 | €3,451 | - | -€3,451 | |
| Current assets | 29/58 | €1,183,895 | €1,178,519 | -€5,376 | -0.5% |
| Stocks and contracts in progress | 3 | €645,966 | €521,536 | -€124,431 | -19.3% |
| Stocks | 30/36 | €642,257 | €521,536 | -€120,722 | -18.8% |
| Contracts in progress | 37 | €3,709 | - | -€3,709 | |
| Amounts receivable within one year | 40/41 | €525,251 | €559,883 | +€34,632 | +6.6% |
| Trade receivables | 40 | €431,349 | €494,153 | +€62,804 | +14.6% |
| Other amounts receivable | 41 | €93,902 | €65,730 | -€28,172 | -30.0% |
| Current investments | 50/53 | €3,876 | - | -€3,876 | |
| Cash at bank and in hand | 54/58 | - | €20,065 | +€20,065 | |
| Deferred charges and accrued income | 490/1 | €8,801 | €77,035 | +€68,234 | +775.3% |
| Total equity and liabilities | 10/49 | €3,869,039 | €3,650,784 | -€218,255 | -5.6% |
| Equity | 10/15 | -€353,225 | -€657,199 | -€303,974 | -86.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €46,676 | €46,676 | = | 0.0% |
| Distributable reserves | 133 | €46,676 | €46,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€549,902 | -€853,875 | -€303,974 | -55.3% |
| Amounts payable | 17/49 | €4,222,264 | €4,307,983 | +€85,719 | +2.0% |
| Amounts payable after more than one year | 17 | €1,553,884 | €2,108,904 | +€555,020 | +35.7% |
| Financial debts | 170/4 | €1,368,363 | €1,923,383 | +€555,020 | +40.6% |
| Other amounts payable | 178/9 | €185,521 | €185,521 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,447,270 | €2,041,602 | -€405,668 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €195,641 | €180,977 | -€14,664 | -7.5% |
| Financial debts | 43 | €978,252 | €615,946 | -€362,307 | -37.0% |
| Credit institutions | 430/8 | €978,252 | €615,946 | -€362,307 | -37.0% |
| Trade debts | 44 | €556,633 | €495,202 | -€61,432 | -11.0% |
| Suppliers | 440/4 | €556,633 | €495,202 | -€61,432 | -11.0% |
| Advances received on contracts in progress | 46 | €11,274 | - | -€11,274 | |
| Taxes, remuneration and social security | 45 | €673,984 | €718,449 | +€44,465 | +6.6% |
| Taxes | 450/3 | €268,526 | €335,748 | +€67,222 | +25.0% |
| Remuneration and social security | 454/9 | €405,458 | €382,701 | -€22,757 | -5.6% |
| Other amounts payable | 47/48 | €31,485 | €31,029 | -€456 | -1.4% |
| Accrued charges and deferred income | 492/3 | €221,110 | €157,477 | -€63,633 | -28.8% |
| Remuneration, social security and pensions | 62 | €2,138,110 | €1,666,886 | -€471,224 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,776 | €210,208 | -€15,568 | -6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,705 | €3,499 | -€29,206 | -89.3% |
| Other operating charges | 640/8 | €25,034 | €34,308 | +€9,274 | +37.0% |
| Non-recurring operating charges | 66A | €2,661 | €1,851 | -€810 | -30.4% |
| Gross operating margin | 9900 | €1,606,014 | €1,724,166 | +€118,152 | +7.4% |
| Operating profit (loss) | 9901 | -€818,273 | -€192,586 | +€625,686 | +76.5% |
| Financial income | 75/76B | €19,706 | €58,715 | +€39,009 | +198.0% |
| Recurring financial income | 75 | €19,706 | €58,715 | +€39,009 | +198.0% |
| Financial charges | 65/66B | €154,337 | €168,266 | +€13,929 | +9.0% |
| Recurring financial charges | 65 | €154,337 | €168,266 | +€13,929 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€952,903 | -€302,137 | +€650,766 | +68.3% |
| Income taxes | 67/77 | €2,278 | €1,836 | -€441 | -19.4% |
| Profit (loss) for the period | 9904 | -€955,181 | -€303,974 | +€651,207 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€955,181 | -€303,974 | +€651,207 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.